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took with him the Investigating Officer („IO‟) kit bag, field testing kit, electronic weighing machine and spring weighing scale. He is stated to have made

ITAT in LG Electronics India Pvt. Ltd. v. ACIT (2013) 140 ITD 41 (Del) adopted the 'Bright Line Test ... viii) The Bright Line Test was judicial legislation. By validating the Bright Line Test the Special Bench in LG Electronics Case (supra) went beyond Chapter

computing the net profit margin. Once the comparables pass the functional analysis test and adjustments have been made, then the profit margin as declared when ... viii) The Bright Line Test was judicial legislation. By validating the Bright Line Test the Special Bench in LG Electronics Case went beyond Chapter

reimbursed by the foreign AE. The ITAT's decision in LG Electronics 3. Before discussing the facts of the present case it requires ... viii) The Bright Line Test was judicial legislation. By validating the Bright Line Test the Special Bench in LG Electronics Case went beyond Chapter

majority of the ITAT in LG Electronics was advocating the use of the bright line test for the purposes of determining the existence as well ... viii) The Bright Line Test was judicial legislation. By validating the Bright Line Test the Special Bench in LG Electronics Case went beyond Chapter

held that if the common parlance test is applied, then ATMs would be considered as electronic devices and not computer peripherals. 27. Applying the above

held that if the common parlance test is applied, then ATMs would be considered as electronic devices and not computer peripherals. 27. Applying the above

Acquisition System {Truck chassis to be provided by ONGC) ii. Cables, Ground electronics. Batteries with chargers iii. Sensors a. High sensitive Single Geophone ... like Thermal plotter, colour monitors, ground electronic units with necessary interfaces, cables. Radio Controlled Shooting System. Sensors, Testing, Repair & maintenance systems and other modules

accused. (ii) Section 65(B)(1) EA states that copies of an electronic record transferred to another medium would be deemed to be a document ... followed by the CBI while investigating the case when it involves electronic records. A clone of the hard disc is expected to be prepared

computing the net profit margin. Once the comparables pass the functional analysis test and adjustments have been made, then the profit margin as declared when ... impermissible. (viii) The Bright Line Test (BLT) was judicial legislation. By validating the BLT the Special Bench in LG Electronics Case went beyond Chapter